BMX Company has one employee. FICA Social Security taxes are $6\mathrm{.}2\%$ of the first $$137,700$ paid to its employee, and FICA Medicare taxes are $1\mathrm{.}45\%$ of gross pay. For BMX$,$ its FUTA taxes are $0\mathrm{.}6\%$ and SUTA taxes are $5\mathrm{.}4\%$ of the first $$7,000$ paid to its employee.

Gross Pay through

August $31$

$ $6,500$

$2,800$

$2,900$

$133,400$

Gross Pay for September

$ $1,900$

$10,000$

a$.$

b$.$

Assuming situation $($a$),$ prepare the employer's September $30$ journal entry to record salary expense and its related payroll liabilities for this employee. The employee's federal income taxes withheld by the employer are $$80$ for this pay period